Newcourt Financial Ltd. v. Canada, 2006 DTC 6627, 2004 FCA 91 -- summary under Subsection 227(4.1)

By services, 28 November, 2015

Before dismissing the appellant's appeal, the Court noted that s. 227(4.1) only gave the Crown the right to obtain proceeds from a property and did not alter the ownership of the property in question (here, the ownership of a skidder in respect of which the appellant had exercised its hypothecary rights.) under the applicable provincial law.

Topics and taglines
Topic
Income Tax Act - s. 227(4.1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336491
Extra import data
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